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DECISION No. 46/2003/QD-BTC OF APRIL 9, 2003 AMENDING IMPORT TAX RATES OF A NUMBER OF COMMODITY ITEMS UNDER HEADING No. 2710 IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structure of the ministries and ministerial-level agencies;

Pursuant to the Government's Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the tax rate brackets specified in the Import Tariff according to the List of taxable commodity groups promulgated together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;

Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of Law No. 04/1998/QH10 of May 20, 1998 Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;

At the proposal of the General Director of Tax;

DECIDES:

Article 1.- To amend the preferential import tax rates of a number of commodity items under Heading No. 2710 specified in Decision No. 27/2003/QD-BTC of March 13, 2003 of the Finance Minister into the following new ones:

Code

Description of commodity groups and items

Tax rate (%)

Heading

Sub-heading

2710

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or oils obtained from bituminous minerals, with these oils being the basic constituents of the preparations; waste oils

- Petroleum oils and oils obtained from bituminous minerals, (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, with these oils being the basic constituents of the preparations, excluding waste oils:

2710

11

- - Light oils and preparations:

2710

11

11

- - - Lead engine petrol, of high-class category

20

2710

11

12

- - - Non-lead engine petrol, of high-class category

20

2710

11

13

- - - Lead engine petrol, of common category

20

2710

11

14

- - - Non-lead engine petrol, of common category

20

2710

11

15

- - - Other engine petrol, lead

20

2710

11

16

- - - Other engine petrol, non-lead

20

2710

11

17

- - - Aircraft petrol

15

2710

11

21

- - - White spirit

10

2710

11

22

- - - Solvent with low content of aroma (under 1%)

10

2710

11

23

- - - Other solvents

10

2710

11

24

- - - Naphtha, reformate and other preparations for mixing petrol

20

2710

11

25

- - - Other light oils

20

2710

11

29

- - - Other

20

2710

19

- - Other:

- - - Medium oils (with medium boiling temperature range)and preparations:

2710

19

11

- - - - Kerosene

10

2710

19

12

- - - - Other kerosene including vaporizing oil

10

2710

19

13

- - - - Fuel of turbine engines for aviation use (jet fuel) with a flashing point of 23o C or higher

20

2710

19

14

- - - - Fuel of turbine engines for aviation use (jet fuel) with a flashing point of under 23oC

20

2710

19

15

- - - - Straight-circuit paraffin

10

2710

19

19

- - - - Other medium oils and preparations

10

- - - Other:

2710

19

21

- - - - Original oils for making lubricants

10

2710

19

22

- - - - Lubricating oils for airplane engines

5

2710

19

23

- - - - Other lubricating oils

20

2710

19

24

- - - - Lubricating grease

10

2710

19

25

- - - - Oils used in hydraulic brakes (brake oils)

3

2710

19

26

- - - - Transformer oils or oils for circuit breakers

10

2710

19

27

- - - - Diesel fuel used for high-speed engines

5

2710

19

28

- - - - Other diesel fuels

5

2710

19

29

- - - - Other combustible fuel

5

2710

19

30

- - - - Other

10

- Waste oils:

2710

91

00

- - Containing polychlorinated biphenyl (PCBs), polychlorinated terphenyl (PCTs) or polybromated biphenyl (PBBs)

20

2710

99

00

- - Other

20

Article 2.- This Decision takes effect and applies to import goods declaration forms already submitted to the customs offices as from April 10, 2003. The previous stipulations which are contrary to this Decision are all hereby annulled.

For the Minister of Finance

Vice Minister
TRUONG CHI TRUNG